Income Taxes (Tables)

12 Months Ended

Jun. 30, 2024

Income Taxes

Schedule of income tax benefit (provision) [Table Text Block]

		Current		Deferred			Total
2024:
U.S. federal	$	-	$	-		$	-
State and local		11,543		(11,543	)		-
	$	11,543	$	(11,543	)	$	-

Schedule of components of income tax benefit (provision) [Table Text Block]

		2024			2023
Expected tax benefit	$	566,521		$	1,044,407
State taxes, net of federal tax benefit		97,884			156,392
Valuation allowance		(664,480	)		(1,173,848	)
Incentive stock options		1,657			(22,330	)
Other, net		(1,582	)		(4,621	)
	$	-		$	-

Schedule of deferred income tax assets and (liabilities) [Table Text Block]

		2024			2023
Net deferred income tax assets (liabilities):
Inventory capitalization for income tax purposes	$	28,642		$	43,155
Inventory reserve		145,227			120,153
Accrued employee benefit reserve		40,164			43,088
Warranty reserve		29,720			28,016
Interest expense limitation		339,509			233,416
Allowance for credit losses and other		35,918			85,351
Property and equipment, principally due to differences in depreciation		108,025			27,883
Research and development credit carryover		574,022			574,022
Deferred gain on sale lease-back		191,436			224,777
Operating loss carry forwards		5,388,117			4,719,831
Valuation allowance		(6,884,228	)		(6,104,053	)
Capitalized research and development		3,448			4,361
Total deferred income tax assets (liabilities)	$	-		$	-